---
type: "Bill"
title: "Individual income and corporate franchise tax provisions modified, and federal tax provisions conformity provided."
description: "Individual income and corporate franchise tax provisions modified, and federal tax provisions conformity provided."
jurisdiction: "us/states/mn"
legislature: "Minnesota Legislature"
session: "2023-2024"
identifier: "HF 31"
citation: "Minnesota HF 31 (2023-2024)"
classification: ["bill"]
subjects: ["Taxation", "Taxation-Income"]
status: "enacted"
primary_sponsors: ["Gomez"]
version_count: 3
action_count: 26
vote_count: 1
first_action: "2023-01-04"
last_action: "2023-01-17"
source: "openstates"
source_identifier: "ocd-bill/9094f249-cf30-4bdb-9f18-c5195f64e1af"
source_url: "https://www.revisor.mn.gov/bills/bill.php?b=House&f=HF0031&ssn=0&y=2023"
source_hash: "b6d467824e61235c87f18ee5662c0c05f0f9a2589aa5739d5338489d068a67bc"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-mn"]
---

# Minnesota HF 31 (2023-2024) — Individual income and corporate franchise tax provisions modified, and federal tax provisions conformity provided.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **1st Engrossment** (committee substitute) — [source](https://www.revisor.mn.gov/bills/text.php?number=HF31&version=1&session=ls93&session_year=2023&session_number=0)
2. **2nd Engrossment** (committee substitute) — [source](https://www.revisor.mn.gov/bills/text.php?number=HF31&version=2&session=ls93&session_year=2023&session_number=0)
3. **Introduction** (committee substitute) — [source](https://www.revisor.mn.gov/bills/text.php?number=HF31&version=0&session=ls93&session_year=2023&session_number=0)

## Votes

- Passage — **132–0** (pass) · lower

## Sponsors

- Gomez — primary (person)
- Anderson, P. E. — cosponsor (person)
- Bahner — cosponsor (person)
- Brand — cosponsor (person)
- Curran — cosponsor (person)
- Davids — cosponsor (person)
- Edelson — cosponsor (person)
- Elkins — cosponsor (person)
- Franson — cosponsor (person)
- Frazier — cosponsor (person)
- Greenman — cosponsor (person)
- Hansen, R. — cosponsor (person)
- Hanson, J. — cosponsor (person)
- Her — cosponsor (person)
- Hollins — cosponsor (person)
- Hussein — cosponsor (person)
- Jordan — cosponsor (person)
- Joy — cosponsor (person)
- Klevorn — cosponsor (person)
- Kozlowski — cosponsor (person)
- Koznick — cosponsor (person)
- Lee, K. — cosponsor (person)
- Lillie — cosponsor (person)
- Lislegard — cosponsor (person)
- Moller — cosponsor (person)
- Myers — cosponsor (person)
- Nelson, M. — cosponsor (person)
- Noor — cosponsor (person)
- Norris — cosponsor (person)
- Pursell — cosponsor (person)
- Rest — cosponsor (person)
- Reyer — cosponsor (person)
- Robbins — cosponsor (person)
- Witte — cosponsor (person)
- Youakim — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2023-01-04** Introduction and first reading, referred to Taxes `introduction, referral-committee`
- **2023-01-05** Committee report, to adopt as amended and re-refer to Ways and Means `committee-passage`
- **2023-01-05** Authors added Anderson, P.E.; Davids; Klevorn
- **2023-01-09** Committee report, to adopt as amended `committee-passage`
- **2023-01-09** Second reading `reading-2`
- **2023-01-09** Motion to suspend rules
- **2023-01-09** Motion prevailed
- **2023-01-09** Third reading `reading-3`
- **2023-01-09** Bill was passed `passage`
- **2023-01-09** Authors added Koznick; Joy; Myers; Witte; Lee, K.; and Franson
- **2023-01-11** Returned from Senate
- **2023-01-11** Author added Robbins
- **2023-01-17** Author added Hussein
- **2023-01-11** Presented to Governor 01/11/2023 `executive-receipt`
- **2023-01-12** Governor approval 01/12/2023 `executive-signature`
- **2023-01-12** Secretary of State, Filed 01/12/2023
- **2023-01-09** Received from House `introduction`
- **2023-01-09** Introduction and first reading `introduction`
- **2023-01-09** Referred to Rules and Administration for comparison with SF25, now on General Orders `referral-committee`
- **2023-01-10** Comm report: Rule 45-amend, subst. General Orders SF25
- **2023-01-10** Second reading `reading-2`
- **2023-01-11** Special Order: Rule 45 amendment stricken
- **2023-01-11** Third reading Passed `passage`
- **2023-01-11** Presentment date 01/11/2023
- **2023-01-12** Governor's action Approval 01/12/2023 `executive-signature`
- **2023-01-12** Secretary of State Chapter 1 01/12/2023

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/9094f249-cf30-4bdb-9f18-c5195f64e1af`. Confidence: reported (aggregated from official Minnesota legislature records).